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Plan-Fact Analysis of Achieving Target Indicators by CFR by the Levels of Deviation Significance


Yuliya Donets
(about the author)

Donets Yuliya Nikolaevna – Postgraduate Student, Chair of Finance and Credit, Department of Economics, Peoples» Friendship University of Russia

Published in:
Russian Journal of Entrepreneurship
– № 7-1 / July, 2010



Keywords: budgeting, center of financial responsibility, cost items, levels of deviation significance, limits, plan-fact analysis, target indicators


Citation:
Yuliya Donets (2010). Plan-Fact Analysis of Achieving Target Indicators by CFR by the Levels of Deviation Significance. Russian Journal of Entrepreneurship, 11(7), 30-34. — url: http://bgscience.ru/com/lib/2224


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Abstract:

Any company strives for ensuring that financial indicators of its activities are consistent with the planned parameters. In order to identify deviations, their importance and reasons, the plan-fact analysis could be applied. Read more in the article.







References:
1. Karpov A. 100% prakticheskogo byudzhetirovaniya. Kniga 2. Reglament sistemy byudzhetirovaniya. – M.: Rezultat i kachestvo, 2008 g. – 472 s.
2. BaseGroup Labs. Biblioteka. Glossariy. Plan-faktnyy analiz. [Elektronnyy resurs]. – Rezhim dostupa: http://www/basegroup.ru/glossary/definitions/plan_fact/.